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प्रश्न
From the following Balances of Jayashri Traders, you are required to prepare Trading Account for the year ended 31/03/2019.
| Particulars | Debit Amount (₹) | Credit Amount (₹) |
| Opening Stock | 41,000 | |
| Purchases | 59,000 | |
| Purchases Returns | 7,000 | |
| Sales Returns | 1,600 | |
| Sales | 1,03,000 | |
| Wages | 3,400 | |
| Carriage Inward | 1,000 | |
| Royalty | 4,000 | |
| Total | 1,10,000 | 1,10,000 |
Closing Stock ₹ 40,000
खातेवही
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उत्तर
| In the books of Jayashri Traders | |||||
| Dr. | Trading Account for the year ended 31st March 2019 | Cr. | |||
| Particulars | Amt. (₹) | Amt. (₹) | Particulars | Amt. (₹) | Amt. (₹) |
| To Opening Stock | 41,000 | By Sales | 1,03,000 | 1,01,400 | |
| To Purchases | 59,000 | 52,000 | Less: Sales Return | 1,600 | |
| Less: Purchase Return | 7,000 | By Closing Stock | 40,000 | ||
| To Wages | 3,400 | ||||
| To Carriage Inward | 1,000 | ||||
| To Royalty | 4,000 | ||||
| To Gross Profit c/d | 40,000 | ||||
| 1,41,400 | 1,41,400 | ||||
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